The Indigo Pub Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06244811

THE INDIGO PUB COMPANY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2025

THE INDIGO PUB COMPANY LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

THE INDIGO PUB COMPANY LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	N Jones
	S M Jones
	A W Jones

Company secretary	S M Jones

Registered office	Tower House
	Lucy Tower Street
	Lincoln
	LN1 1XW

Accountants	Streets LLP
	Chartered Accountants
	Tower House
	Lucy Tower Street
	Lincoln
	Lincolnshire
	LN1 1XW

THE INDIGO PUB COMPANY LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		281,939	295,131

Current assets

Stocks		16,776	18,203
Debtors	7	7,668	8,311
Cash at bank and in hand		86,730	87,573
		----------	----------
		111,174	114,087

Creditors: amounts falling due within one year	8	116,333		121,361
		----------		----------
Net current liabilities			5,159	7,274
			----------	----------
Total assets less current liabilities			276,780	287,857

Creditors: amounts falling due after more than one year	9		211,754	228,512

Provisions

Taxation including deferred tax	2,799	3,970
	----------	----------
Net assets	62,227	55,375
	----------	----------

THE INDIGO PUB COMPANY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	62,127	55,275
	---------	---------
Shareholders funds	62,227	55,375
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 26 November 2025 , and are signed on behalf of the board by:

N Jones	S M Jones
Director	Director

A W Jones
Director

Company registration number: 06244811

THE INDIGO PUB COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tower House, Lucy Tower Street, Lincoln, LN1 1XW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	8% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land & Buildings	-	2% straight line
Fixtures, Fittings & Equipment	-	15% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are valued at the lower of cost and net realisable value, on a first-in-first-out basis, after making due allowance for obsolete and slow moving items. Cost is based on purchase price.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are recognised at fair value, with any subsequent changes to fair value recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 20 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 July 2024 and 30 June 2025	94,502
	---------
Amortisation
At 1 July 2024 and 30 June 2025	94,502
	---------
Carrying amount
At 30 June 2025	–
	---------
At 30 June 2024	–
	---------

6. Tangible assets

	Land & Buildings	Fixtures, Fittings & Equipment	Total
	£	£	£
Cost
At 1 July 2024	307,723	97,269	404,992
Additions	–	3,990	3,990
Disposals	–	( 12,117)	( 12,117)
	----------	---------	----------
At 30 June 2025	307,723	89,142	396,865
	----------	---------	----------
Depreciation
At 1 July 2024	34,362	75,499	109,861
Charge for the year	6,154	11,028	17,182
Disposals	–	( 12,117)	( 12,117)
	----------	---------	----------
At 30 June 2025	40,516	74,410	114,926
	----------	---------	----------
Carrying amount
At 30 June 2025	267,207	14,732	281,939
	----------	---------	----------
At 30 June 2024	273,361	21,770	295,131
	----------	---------	----------

7. Debtors

	2025	2024
	£	£
Other debtors	7,668	8,311
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	18,129	18,378
Trade creditors	24,827	29,447
Corporation tax	8,913	12,435
Social security and other taxes	40,771	36,896
CBILS loan	5,556	5,556
Other creditors	18,137	18,649
	----------	----------
	116,333	121,361
	----------	----------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	21,759	27,314
Other creditors	189,995	201,198
	----------	----------
	211,754	228,512
	----------	----------

The long term loan is secured against assets owned by the company. Included in amounts falling due after more than one year are amounts totalling £149,483 which fall due after five years (2024: £160,686).

10. Related party transactions

During the period there were no transactions with related parties. The Directors operate a Directors Loan Account through the company which was in credit at the year end.

11. Controlling party

The company was under the control of the directors throughout the current and previous year.